South Carolina General Assembly
114th Session, 2001-2002

Download This Version in Microsoft Word format

Bill 887


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)


Indicates Matter Stricken

Indicates New Matter

COMMITTEE REPORT

May 2, 2002

    S. 887

Introduced by Senators Hayes, Ryberg, Gregory, Hutto, Matthews, Short and Moore

S. Printed 5/2/02--H.

Read the first time February 12, 2002.

            

THE COMMITTEE ON WAYS AND MEANS

    To whom was referred a Bill (S. 887) to amend Sections 4-10-320, 4-10-330, and 4-10-340, Code of Laws of South Carolina, 1976, relating to the commission created by the governing body of a county, etc., respectfully

REPORT:

    That they have duly and carefully considered the same and recommend that the same do pass with amendment:

    Amend the bill, as and if amended, Section 4-10-330(C) as contained in SECTION 1, page 2, line 6, by inserting after / tax /:

    / in effect on or before June 1, 2002, and /.

    When amended Section 4-10-330(C) reads:

    /    (C)    Upon receipt of the ordinance, the county election commission must conduct a referendum on the question of imposing the sales and use tax in the area of the county that is to be subject to the tax. If the ordinance is received prior to October 1, 1997, a referendum for this purpose may be held on Tuesday, November 4, 1997; however, if the ordinance is received on October 1, 1997, or thereafter, a The referendum for this purpose must be held at the time of the general election unless the vote is to reimpose a tax in effect on or before June 1, 2002, and in existence at the time of such vote, in which case the referendum may be held on a general election day or at a time the governing body of the county and the Department of Revenue determine necessary to permit the tax to be reinstated and continue without interruption. The choice of election times rests with the governing body of the county. Two weeks before the referendum the election commission must publish in a newspaper of general circulation the question that is to appear on the ballot, with the list of projects and the cost of the projects. This notice is in lieu of any other notice otherwise required by law. /

    Amend further, as and if amended, by adding an appropriately numbered penultimate SECTION to read:

    / SECTION    __.    Section 4-10-350(B) of the 1976 Code, as added by Act 138 of 1997, is amended to read:

    "(B)    The tax authorized by this article is in addition to all other local sales and use taxes and applies to the gross proceeds of sales in the applicable area that is subject to the tax imposed by Chapter 36 of Title 12 and the enforcement provisions of Chapter 54 of Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36 of Title 12 are exempt from the tax imposed by this article. Food items eligible for purchase with United States Department of Agriculture food coupons are exempt from the tax imposed pursuant to this article if the tax is first imposed in a county after June 30, 2002, or when the tax is reimposed in a county or otherwise extended beyond the original termination date in a county after June 30, 2002. The tax imposed by this article also applies to tangible personal property subject to the use tax in Article 13, Chapter 36 of Title 12." /

    Renumber sections to conform.

    Amend title to conform.

ROBERT W. HARRELL, JR. for Committee.

            

STATEMENT OF ESTIMATED FISCAL IMPACT

REVENUE IMPACT 1

    This bill makes administrative and procedural changes and will have no impact on state or local revenues.

Explanation

    Section 1 Under current law, the commission formulates the referendum question that is to appear on the ballot. This section has the commission making recommendations to the governing body of the county on the wording of the referendum, instead of formulating the referendum question themselves. Upon receipt of these recommendations, the governing body of the county shall adopt the wording of the referendum question. The governing body can only alter the wording recommended by the commission by a two thirds vote of all members whether present or not, not including a vacancy.

    Section 2 This section states that the referendum will be held at the time of the general election. If the referendum is to reimpose a tax in existence, this section allows the date of the referendum to be a time that the governing body of the county and the Department of Revenue determine necessary to allow the tax to be reimposed and continue without interruption.

    Section 3 If the tax is reimposed by the referendum, the tax is imposed immediately following the termination of the earlier imposed tax. This section also changes the date the tax will terminate after using the appropriate amount of revenue from "end of calendar month" to six weeks after the date the Department of Revenue notifies the governing body that sufficient revenues have been raised by the tax.

    Approved By:

    William C. Gillespie

    Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.

A BILL

TO AMEND SECTIONS 4-10-320, 4-10-330, AND 4-10-340, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE COMMISSION CREATED BY THE GOVERNING BODY OF A COUNTY FOR THE IMPLEMENTATION OF THE CAPITAL PROJECTS SALES TAX ACT, THE REFERENDUM REQUIRED BEFORE THE TAX MAY BE IMPOSED, AND THE DATE THE TAX IS IMPOSED AND TERMINATES, SO AS TO PROVIDE THAT THE COMMISSION SHALL RECOMMEND THE WORDING OF THE REFERENDUM QUESTION TO THE GOVERNING BODY OF THE COUNTY WHICH MAY ALTER THIS RECOMMENDED WORDING ONLY BY A TWO-THIRDS VOTE AND PROVIDE WHAT CONSTITUTES A TWO-THIRDS VOTE, TO PROVIDE FOR A REVISED DATE FOR THE REFERENDUM IN CASES OF A SUBSEQUENT IMPOSITION OF THE TAX AND DELETE OBSOLETE LANGUAGE, TO PROVIDE FOR THE CONTINUATION OF THE TAX WITHOUT INTERRUPTION IN A SUBSEQUENT IMPOSITION, AND TO REVISE THE FACTORS FOR DETERMINING THE TERMINATION OF THE TAX.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 4-10-330(C) of the 1976 Code, as added by Act 138 of 1997, is amended to read:

    "(C)    Upon receipt of the ordinance, the county election commission must conduct a referendum on the question of imposing the sales and use tax in the area of the county that is to be subject to the tax. If the ordinance is received prior to October 1, 1997, a referendum for this purpose may be held on Tuesday, November 4, 1997; however, if the ordinance is received on October 1, 1997, or thereafter, a The referendum for this purpose must be held at the time of the general election unless the vote is to reimpose a tax in existence at the time of such vote, in which case the referendum may be held on a general election day or at a time the governing body of the county and the Department of Revenue determine necessary to permit the tax to be reinstated and continue without interruption. The choice of election times rests with the governing body of the county. Two weeks before the referendum the election commission must publish in a newspaper of general circulation the question that is to appear on the ballot, with the list of projects and the cost of the projects. This notice is in lieu of any other notice otherwise required by law."

SECTION    2.    Section 4-10-340 of the 1976 Code, as added by Act 138 of 1997, is amended to read:

    "Section 4-10-340.    (A)    If the sales and use tax is approved in the referendum, the tax is imposed on the first of May following the date of the referendum. If the reimposition of an existing sales and use tax imposed pursuant to this article is approved in the referendum, the new tax is imposed immediately following the termination of the earlier imposed tax. If the certification is not timely made to the Department of Revenue, the imposition is postponed for twelve months.

    (B)    The tax terminates on the earlier of:

        (1)    the final day of the maximum time period specified for the imposition; or

        (2)    the end of the calendar month during which the Department of Revenue determines six weeks after the date the Department of Revenue formally notifies the governing body of the county that the department has determined that the tax has raised revenues sufficient to provide the net proceeds equal to, or but in no case greater than, the amount specified in the referendum question.

    (C)    Amounts collected in excess of the required net proceeds must first be applied, if necessary, to complete a project for which the tax was imposed; otherwise, the excess funds must be credited to the general fund of the governmental entities receiving the proceeds of the tax, in the proportion which they received the net proceeds of the tax while it was imposed."

SECTION    3.    This act takes effect upon approval by the Governor.

----XX----


This web page was last updated on Thursday, June 25, 2009 at 2:29 P.M.